Leeds & Co. v. Hardy
Supreme Court of Louisiana
APPEAL from the Civil District Court for the Parish of Orleans. King, J. 1. Property employed in the manufacture of*machinery and agricultural implements, wherenot less thanfive hands are employed, is exempt from all taxation for a period of ten years from the adoption of the Constitution (December, 1879), say 1st January, 1880, to 31st December, 1889. Constitution, Art. 207. 2. All taxes, tax privileges and tax mortgages are prescribed by three years, and this prescription…
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APPEAL from the Civil District Court for the Parish of Orleans. King, J. 1. Property employed in the manufacture of*machinery and agricultural implements, wherenot less thanfive hands are employed, is exempt from all taxation for a period of ten years from the adoption of the Constitution (December, 1879), say 1st January, 1880, to 31st December, 1889. Constitution, Art. 207. 2. All taxes, tax privileges and tax mortgages are prescribed by three years, and this prescription is only suspended or interrupted by an injunction, which prevents the collection. Act 96, 1877, p. 142, Secs. 36,102;…
1Opinion of the Court
The opinion of the court was delivered by
Breaux, J.
This ease was remanded to be proceeded with in accordance with the views expressed in the opinion, ordering it to be remanded.
After it had been remanded a compromise was effected, in compliance with which all the taxes were paid, except those for 1880, and all the issues were settled, except those relating to the taxes sought to be collected for that year.
In remanding the case the rights of both parties were reserved. Leeds & Co. vs. Treasurer, 43 An. 813.
By agreement the evidence admitted at the first trial is of record in this appeal.
At the…
2Cited by1 opinion
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